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随着经济发展,国内企业成为世界市场的重要组成部分,会计信息披露的要求也越来越高。企业常常出现投资过度和投资不足这两种非效率投资的问题,在这样的前提下,企业的投资活动受会计质量的影响尤为明显。基于投资效率这一问题从会计信息这一角度出发,文章研究了会计信息质量是如何影响企业投资以及企业为实现高效投资对会计信息质量的要求。
With the economic development, domestic enterprises have become an important part of the world market, and the requirements for disclosing accounting information are also getting higher and higher. Enterprises often have the problem of overinvestment and underinvestment, two kinds of inefficient investment. Under this premise, the investment activities of enterprises are particularly affected by the quality of accounting. Based on the accounting information, this paper studies how the quality of accounting information affects the investment of enterprises and the requirements of enterprises for the quality of accounting information for efficient investment.